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Policy for Reproducing Publications

THE MALAYSIAN INSTITUTE OF ACCOUNTANTS
POLICY FOR
REPRODUCING PUBLICATIONS

EFFECTIVE: 21 APRIL 2009

Introduction

  1. A primary objective of the Malaysian Institute of Accountants (MIA) is to promote and regulate high quality professional standards, issue guidance and other publications that enable accountants in Malaysia to provide services of consistently high quality and in the public interest. To achieve this objective, MIA strives to make its publications widely available by (a) enabling individuals to freely download publications from its websites, and (b) encouraging members and associates and others to include links from their own websites, or print materials, to the publications on MIA website.

  2. This policy statement applies when a MIA member or regional accountancy organization, standard setter, regulator or another party (interested party) reproduces any of the final MIA publications or exposure drafts of proposed MIA publications. It applies to the reproduction, of the full text of or extracts from a MIA publication; and in circumstances where a MIA publication is used as a basis for another publication.

  3. The purpose of this policy statement is not to restrict access to MIA publications when the party seeking permission, and the use of the MIA publications, are considered appropriate. The information in the Permission Request (see Appendix) assists MIA in measuring achievement of the objective noted in paragraph 1.

Malaysia Copyright Law

  1. The entire contents of this policy statement is protected by copyright law. All rights remain reserved to MIA,unless stated otherwise.

  2. The Copyright Act,1987 of Malaysia allows the doing of any acts by way of fair dealing for the purposes of non-profit research, private study, criticism, review or the reporting of current events. Save as otherwise allowed under Malaysian law, the reproduction, communication, performance, distribution, commercial rental and or other use of copyrighted literary, artistic and musical works, films, sound recordings and derivatives by any person other than MIA is prohibited.

Malaysia Copyright Statements

  1. MIA publications include one of the following copyright statements, unless the nature of the publication requires a modified statement.

    Final MIA Publications

    Copyright© (Month and Year) by the Malaysian Institute of Accountants (MIA). All rights reserved. Permission is granted to make copies of this work provided that such copies are for use in academic classrooms or for personal use and are not sold or disseminated and provided that each copy bears the following credit line: "Copyright © (Month and Year) by the Malaysian Institute of Accountants (MIA). All rights reserved . Used with permission of MIA. Contact the MIA Communications Department at communications@mia.org.my for permission to reproduce, store or transmit this document." Otherwise, written permission from MIA is required to reproduce, store or transmit, or to make other similar uses of, this document, except as permitted by law. To request for permission please email the Communications Department at communications@mia.org.my

    Exposure Drafts of Proposed MIA Publications

    Copyright© (Month and Year) by the Malaysian Institute of Accountants (MIA). All rights reserved. Permission is granted to make copies of this work to achieve maximum exposure and feedback provided that each copy bears the following credit line: "Copyright© (Month and Year) by the Malaysian Institute of Accountants (MIA). All rights reserved. Used with permission of MIA. Permission is granted to make copies of this to achieve maximum exposure and feedback"

Final MIA Publications or Exposure Drafts of Proposed MIA Publications Downloaded from the MIA Website for Personal Use.

  1. This policy statement does not apply to final MIA publications or exposure drafts of proposed MIA publications downloaded from the MIA website on the following basis:

    • Any copies of the MIA publication printed or saved to disk or to any other storage medium shall subsequently be viewed or printed for personal use only

    • No further copies, modifications ,distribution or use of the MIA publication shall be made without the prior written permission of MIA; and

    • All copies of the MIA publication, however stored or reproduced, shall retain all copyright and other proprietary notices.

Reproduction of Exposure Drafts of Proposed MIA Publications

  1. Interested parties are permitted to reproduce exposure drafts of proposed MIA publications. MIA will provide the interested party a copy of the relevant exposure draft in either a Microsoft Word or Adobe PDF format for reproduction. An interested party may contact communications@mia.org.my for exposure drafts in other formats.

  2. The reproduced exposure draft shall include the following copyright statement:

    • Copy right © (Month and Year) by the Malaysian Institute of Accountants (MIA). All rights reserved. Used with permission of MIA. Permission is granted to make copies of this work to achieve maximum exposure and feedback.

Extracts from Final MIA Publications or Exposure Drafts of Proposed MIA Publications

  1. Interested parties are permitted to produce and distribute a publication, in electronic or print format, that contains one or more extracts from a final MIA publication or an exposure draft of a proposed MIA publication.

  2. Attribution to the source of the extract shall be provided in each instance either in the body of the publication or in a footnote. For example:

    • This text is an extract from ( insert title of the MIA publication) of the ( insert name of the MIA Board or committee that prepared the MIA publication), published by the Malaysian Institute of Accountants (MIA) in ( insert month and year) and is used with permission of MIA.

Reproduction of Final MIA Publication

  1. An interested party shall submit a written Permission Request ( see Appendix) in English when it intends to reproduce a final MIA publication that is copyrighted, whether for non-commercial or commercial purposes.*

  2. MIA will only enter into a non-exclusive arrangement. MIA will enter into such an arrangement only with a reputable interested party, and where MIA considers the intended reproduction of the final MIA publication appropriate.

  3. If MIA considers it appropriate to grant the requested permission, MIA will prepare an agreement based on the information in the Permission Request. The agreement will be in English and shall be signed by MIA and the interested party.

  4. MIA will provide the interested party a copy of the relevant final MIA publication in either a Microsoft Word or Adobe PDF format for reproduction. An interested party may contact ( @mia.org) for final MIA publications in other formats.

  5. The interested party shall comply with policies in paragraphs 20-22 relevant to the reproduction of a final MIA publication. In the event that this policy statement does not deal with a particular circumstance, the interested party shall contact MIA at communications@mia.org.my prior to distribution of the proposed reproduction.

Licensing Fees and Royalty Payments

  1. MIA may charge a licensing fee and royalty payment. This will generally be the case where reproduction of a final MIA publication is for commercial purposes. However, in certain instances, requests for permission may be granted without any fees or payments.

  2. An interested party that wishes to reproduce a final MIA publication in electronic or print format for commercial purposes may be responsible for paying an annual licensing fee, as well as a royalty payment up to five percent of gross revenues. The amount of the licensing fee and the percentage of royalty payment will be determined based on the nature and size of the interested party, commercial use, and audience

Reproduction of the Full Text of a Final MIA Publication

  1. If MIA grants permission in accordance with paragraph 14, an interested party may reproduce and distribute the full text of a final MIA publication, whether in electronic or print format, as specified in the agreement signed by both parties.

  2. The reproduced final MIA publication shall include the following copyright statement:

    Copyright © [Month and Year] by the Malaysian Institute of Accountants (MIA). All rights reserved. Used with permission of MIA. Contact oommunications@mia.org.my for permission to reproduce, store or transmit, or to make other similar uses of this document.

Publication Based on a Final MIA Publication

  1. If MIA grants permission in accordance with paragraph 14, an interested party may produce and distribute, in electronic or print format, a publication that is based on a final MIA publication, as specified in the agreement signed by both parties.

  2. The publication shall include an acknowledgement statement. For example:

    • The [insert title of the publication] is based on [insert title of the final MIA publication] of the [insert name of the MIA board or committee that prepared the final MIA publication], published by the Malaysian Institute of Accountants (MIA) in [insert month and year] and is used with permission of MIA.

* For the purposes of this policy statement, "commercial purposes" do not include instances where the publication is provided either free of charge or at a price intended to recover only the cost of reproduction.

Appendix

Information to be Included in a Request for Permission to Reproduce Copyrighted Final MIA Publications

An interested party’s Permission Request shall be in English and shall include the following information, where appropriate:

Contact information

- Name of contact person
- Organization
- Type of organization or business
- Telephone number
- Fax number
- Email address
- Mailing address

MIA Publication(s) to be Reproduced

- Title(s)
- Edition number(s)
- Date of publication by MIA

Reproduced MIA Publication(s)

- Title(s) (both in English and national language)
- Edition number(s)
- Author
- Date of publication by interested party
- Publisher
- Initial print run and total number of pages
- Format (hardbound or softbound edition, loose-leaf edition, online, or CD-ROM)
- Website address (where the publication can be downloaded)
- General description of the content (e.g., other material that will be included in the publication)
- Anticipated audience (e.g., accounting, academic, legal, etc.)
- Intended selling price and expectation of financial gain

Send the Permission Request to:

Head of Communications
Communications Department
Malaysian Institute of Accountants (MIA)
No 2 Jalan Tun Sambanthan 3
50470 Kuala Lumpur
Malaysia

Tel: +603.22799200 Fax: +603-22795167
Email: communications@mia.org.my
Website: http://www.mia.org.my

Please allow two weeks to receive a response to your request.

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